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Research On Issues In Bilateral Taxation Treaty Under “One Belt And One Road” Strategy

Posted on:2017-01-24Degree:MasterType:Thesis
Country:ChinaCandidate:H X YangFull Text:PDF
GTID:2346330485997384Subject:International Law
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In 2013, China has proposed that the construction of the "New Silk Road Economic Belt" and "21st Century Maritime Silk Road" strategic, namely "One Belt and One Road" strategy. Under this strategy, China will not only encourage the foreign enterprise coming in, but also encourage Chinese enterprise going out for investing, In order to meet the new development of cross-border investment, China has successively amended the Bilateral Taxation Convention with “One Belt and One Road” countries. Such as, China has amended the Bilateral Taxation Convention with Holland, German and Russia.In the new Convention, Contracting States have amended some original provisions, and introduce some new provisions under the new situation.So, this thesis will be in the view of the New Taxation Convention between China and Holland, German and Russia, to analysis the issues of applying provisions, and propose some thought,meanwhile it can render some advise for China and other countries when they contracting Bilateral Taxation Conventions.This thesis includes five parts, except the introduction and conclusion:Part ?:Elaborated the background of Bilateral Taxation Convention between China and other “One Belt and One Road” countries. This part is divided into two aspects, firstly, it reviews the development history of the Bilateral Taxation Conventions between China and other “One Belt and One Road” countries. And then, it elaborates the present situation of the Bilateral Taxation Conventions.Part ?:Analysis the definition issue of Permanent Establishment in the new Bilateral Taxation Conventions. This part is divided into three aspects, firstly, it elaborates the time-requirement of constitution of Building-Permanent Establishment, the new Convention have extended the time-requirement from six months to twelve months. Then, it makes the calculation method of “183 days rule” clear. At last, it points out that there is no explicit provision of “any twelve months” in the new Convention, it may cause the agreement-abusing. So, we can draw lesson from the 2010 Interpretation of the Taxation Convention between China and Singapore to make the calculation method of “any twelve months” clear.Part ?:Analysis the issue that there are some ambiguous conditions in the income tax articles in the new Bilateral Taxation Conventions. This part is divided into two aspects, firstly, it elaborates that there is ambiguous condition in the Dividends article. There is no explicit definition about “Dividends” and the time frame of “holds directly at least 25 percent of the capital of the company paying the dividends”. Then, it points out that there is ambiguous condition in the Capital Gains article. There is no explicit definition about time frame of “the alienation of shares deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State”.Part ?:Elaborates the agreement-abusing article in the new Convention. This part is divided into four aspects, firstly, it elaborates the exchange of information in the new Convention, the new Convention extend the the scope of information. And then, it introduces the “PPT rules”, if the principle purpose of enterprise is only to get the taxation preference, contracting countries can refuse to give the taxation preference. At last, it points out that in order to preventing the agreement-abusing roundly, the new Convention should introduce the Mandatory Disclosure Rules.Part ?:Analysis the issue when China and other “One Belt and One Road” countries apply the Mutual Agreement Procedure to solve the taxation dispute, and advise that the new Convention can introduce the Taxation Arbitration Provision. This part is divided into three aspect, the first and second aspect elaborate the inside and outside reason why the new Convention introduce the Taxation Arbitration Provision. And then, it analysis the feasibility of introducing Taxation Arbitration Provision in the Bilateral Taxation Convention between China and other “One Belt and One Road” countries. It thinks that it can introduce the arbitration provision, and draws the lesson from OECD and America, it designs the content of Taxation Arbitration Provision.
Keywords/Search Tags:Bilateral Taxation Treaty, Permanent Establishment, Income Taxation Provision, Treaty Anti-abuse Rules, Arbitration in Taxation
PDF Full Text Request
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